This document summarizes information about GST registration including: - Registration requires a 15-digit Goods and Service Tax Identification Number (GSTIN) based on PAN. - Applications received on the GST portal will be sent to the relevant state authority to examine documents within 3 days. Registration certificates will be issued within 3 days if the application is in order. - Existing taxpayers registered under both central and state taxes or just one will need to fill remaining information on the GST portal. - Taxpayers can surrender their registration if their business closes, annual turnover falls below the threshold, or their business is transferred, demerged or amalgamated with another legal entity.

1. Presentation By : CMA MAHESH GIRI
CMA MANISH KANDPAL
Email : cmamaheshgiri@gmail.com
maheshgiri.gst@gmail.com
Mobile : +91-9711697891
MM & Associates
(Cost Accountants)

2. MM & Associates
(Cost Accountants)

3. MM & Associates
(Cost Accountants)

4. REGISTRATION-TURNOVER
EXEMPTION
MM & Associates
(Cost Accountants)

5. REGISTRATION-AREA KEY
STATE WISE REGISTRATION
MM & Associates
(Cost Accountants)

6. MM & Associates
(Cost Accountants)

7. MM & Associates
(Cost Accountants)

8. REGISTRATION-GSTIN
 Pan Based 15 digit Goods and
Service Tax Identification Number
(GSTIN)
State
Code
PAN Entity Code Blank Check
Digit
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
MM & Associates
(Cost Accountants)

9. MM & Associates
(Cost Accountants)

10. MM & Associates
(Cost Accountants)
APPLICATION RECEIVED BY GST PORTAL WILL
BE PASSED TO IT SYSTEM OF CONCERNED
STATE ALONG WITH DOCUMENTS
THE STATE AUTHORITIES WILL PASS THE
APPLICATION FORMS TO JURISDICTIONAL
OFFICERS FOR EXAMINATION OF DOCUMENTS
IF FOUND IN ORDER , REGISTRATION
CERTIFICATE WILL BE GENERATED WITHIN 3
DAYS
IF THE AUTHORITY NEITHER RAISE QUERY NOR
REJECT APPLICATION WITHING 3 DAYS THEN
DEEMED APPROVAL
IN CASE OF ANY QUERY OR ERROR ,
COMMUNICATE TO APPLICANT WITHIN 3 DAYS

11. MM & Associates
(Cost Accountants)

12. MM & Associates

13. REGISTRATION-MIGRATION
EXISTING REGISTRANTS
REGISTERED
UNDER BOTH
REGISTERED
UNDER
STATES
REGISTERE
D UNDER
CENTRE
MM & Associates
(Cost Accountants)

14. REGISTRATION- MIGRATION
FROM STATE VAT/EXCISE
TAXPAYER WILL FILL UP THE REMAINING INFORMATION
ON GST PORTAL
STATE AUTHORITIES WILL COMMUNICATE ID/PASSWORD
TO TAXPAYERS
GSTIN WILL BE GENERATED BY NSDL PROVIDED PAN IS
VALIDATED
MM & Associates
(Cost Accountants)

15. REGISTRATION-MIGRATION
FROM SERVICE TAX
COMMUNICATION
BETWEEN GST
PORTAL AND
SERVICE TAX
PORTAL
GST PORTAL WILL
GENERATE GSTIN
AND
COMMUNICATE
TO SERVICE TAX
PORTAL
SERVICE TAX
PORTAL WILL
INTIMATE
TAXPAYERS AND
INSTRUCT TO
FILL UP THE
REMAINING
INFORMATION
MM & Associates
(Cost Accountants)

16. REGISTRATION-
SURRENDER/CANCELLATION
CLOSURE OF
BUSINESS OF
TAXPAYER
GROSS ALL INDIA
ANNUAL TURNOVER
FALLING BELOW
THRESHOLD
TRANSFER OF
BUSINESS FOR ANY
REASON
INCLUDING DEATH
OF PROPRIETOR
DEMERGER OR
AMALGAMATION
OF TAXABLE
PERSON WITH
OTHER LEGAL
ENTITIES
NON
COMMENCEMENT
OF BUSINESS
WITHIN
STIPULATED TIME
GIVEN IN GST LAW
MM & Associates
(Cost Accountants)

17. THANK YOU !